AAR: Classifies resultant chemical product in absence of accurate specification under residuary entry, taxable at 18%

Gujarat AAR holds that product consisting of rice husk of poha and mamra and Sludge/ Wax oil shall be classified under CH 38259000, liable to 18% GST vide Sr. no. 98 of Schedule III of Notification no. 1/2017-Central Tax (Rate); In absence of information regarding actual processes undertaken and the resultant product of the Applicant (a chemical or allied industry), classifies the product in the residual Entry of Chapter 38 pertaining to miscellaneous chemical products; ...